Rev. Proc. 2003-72 — EP determination letters; extension of application deadline for certain pre-approved plans. This procedure extends the deadline for filing EP determination let… IRCRevenue ProceduresSep 22, 2003
…-6, 2002-1 C.B. 203; Rev. Proc. 2002-29, 2002-1 C.B. 1176; Rev. Proc. 2002-73, 2002-2 C.B. 932; and Notice 2001-42, 2001-2 C.B. 70) provides an extension of the GUST remedial amendment period for employers who, by the end of the GUST remedial amendment period (determined without regard to the extension), have adopted a…
Notice 2006-79 — This notice sets forth additional transition relief under section 409A. The notice generally extends through December 31, 2007, the transition relief that prev… IRCNoticesOct 23, 2006related by meaning
…on with the issuance of the final regulations.
SECTION 5. EFFECT ON OTHER DOCUMENTS Nothing in this notice is intended to limit the scope or applicability of the transition relief provided in Notice 2005-1 and the proposed regulations. In addition, this notice is not intended to limit the scope or applicability of the …
REG-108639-99 — Proposed regulations under sections 401(k) and 401(m) of the Code provide guidance on the requirements for certain retirement plans containing cash or deferred… IRCProposed Rules (FR)Proposed Sep 2, 2003
…m) plans addressing these statutory changes and other items have been issued by the IRS, including: Notice 97-2, 1997-1 C.B. 348, provided initial guidance on prior year ADP and ACP testing and guidance on correction of excess contributions and excess aggregate contributions, including distribution to the HCEs with the…
Notice 2020-35 — Notice 2020-35 postpones deadlines for certain specified time-sensitive actions with respect to certain employment taxes, employee benefit plans, exempt organi… IRCNoticesJun 15, 2020related by meaning
…hich the substitute mortality tables are to apply.
D. Exempt organizations
1. Form 990-N electronic notice requirement for certain small exempt organizations
Section 6033(i) requires organizations that are excused from filing an annual information return (Form 990 series) by reason of normally having annual gross recei…
IRCPrivate Letter RulingsJan 19, 2001
… This ruling is directed only to Entity E and applies
only to the amended Plan submitted on June 7, 2000 as revised by the amendments
submitted on October 4, 2000, and to the trust document submitted on June 7, 2000. If
either the Plan or trust document is significantly modified, this ruling will not necessarily
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…
Notice 2026-32 — This notice provides that a broker-dealer that carries customer accounts and receives or holds funds or securities for those customers may, in lieu of demonstr… IRCNoticesJun 15, 2026related by meaning
…601.602: Tax forms and instructions. (Also: Part I, §§ 1, 223, Part III § 54.9831-1)
EMPLOYEE PLANS
Notice 2026-32, page 1578.
This notice provides that a broker-dealer that carries customer accounts and receives or holds funds or securities for those customers may, in lieu of demonstrating satisfaction of the adequacy…
IRCCourt RulingsApr 11, 2012
…ly noted, the wages listed on the census form were grossly overstated. .
In each of the years 1999, 2000, 2001, and 2002, Diogenes paid $200,000 to
the xélan 419 plan and the xélan 419 plan remitted equivalent payments to
Indianapolis Life. Diogenes paid xélan the $600 anmial administration fee to
participate in the xé…
IRCCourt RulingsJan 26, 2006
…is reference. At the time of filing his
petition, petitioner resided in San Leandro, California.
In 2000 and 2001, petitioner was employed by Circle
International Group, Inc. (CIG), as a building manager and
engineer. During 2000 and 2001, petitioner was a participant in
a CIG-sponsored section 401(k) retirement plan, …
Notice 2024-16 — Guidance Related to Section 961 and Certain Inbound Nonrecognition Transactions IRCNoticesJan 29, 2024related by meaning
3 of this notice should apply to transactions other than covered inbound transactions and whether additional limitations should apply in those cases. Comments should be submitted by February 26, 2024. Comments may be submitted electronically via the Federal eRulemaking Portal at www.regulations.gov (type IRS-2024-16 i…
ERISARegulationsJul 27, 2020related by meaning
(i) (i) Special rule for annual combined notices of internet availability. Notwithstanding the requirements in paragraphs (d)(4)(ii) and (iii) of this section, an administrator may furnish one notice of internet availability that incorporates or combines the content required by paragraph (d)(3) of this section with res…
IRCRegulationsDec 30, 2016related by meaning
…te the requirement in paragraph (c)(1)(i) of this Q&A-13. In these examples, it is assumed that the notice satisfies the requirements in paragraphs (c)(1)(ii) of this section. The examples are as follows: Example 1.(i) Facts. On July 1, 2003, M, a plan administrator of Company N's plan, sends notice intended to constit…
IRCCourt RulingsNov 1, 2007
…ute .
In order to collect unpaid Federal income taxes and related
additions to tax and interest for 2000, 2001, and 2002 respondent
seeks to levy on petitioner's IRA for the taxes owed as follows :
$1,636 .51 for 2000 ; $27,368 .92 for 2001 ; and $5,800 .83 for 2002 .
- 3 -
Filing of Federal Income Tax Return s
Petitio…
Notice 2026-31 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2026 used under § 417(e)(3)(D), the 24… IRCNoticesJun 1, 2026related by meaning
…TIONS
SPECIAL ANNOUNCEMENT
The IRS Mission
Introduction
ACTION ON DECISION
Part IT.D. 10048
Part IIINotice 2026-31
2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved PlansNotice 2026-34
Part IVAnnouncement 2026-10
Definition of Terms
Abbreviations
Numerical Fin…